Finance Act 2026
Write the words of this act the way you think they should read. Solon shows your change as a redline against the published text and pins it to that exact text, so it can never be applied to wording you did not see.
Change 1
140 Interpretation
In this Part— “activated”, in relation to a duty stamp, means linked to a particular vaping product in accordance with regulations made under section 120 and section 45 of TCTA 2018; “approved stamp holder” means a person approved under section 122 (approved stamp holders); “Commissioners” means the Commissioners for His Majesty’s Revenue and Customs; “duty deferment arrangement” means provision made by or under the customs and excise Acts that permits the payment of excise duty to be deferred; “duty stamp” has the meaning given in section 120(4); “HMRC” means His Majesty’s Revenue and Customs; “medicinal product” has the meaning given in the Human Medicines Regulations 2012 (S.I. 2012/1916); “overseas person” has the meaning given in section 123(8) (United Kingdom representatives); “retail packaging”, in relation to a product, means the packaging in which it is, or is intended to be, presented for sale by retail; “stamp issuer” has the meaning given in section 121(4); “stamped vaping product” means a vaping product which is stamped in accordance with this Part and regulations made under section 45 of TCTA 2018; “tobacco product” has the meaning given in section 1 of TPDA 1979; “UK representative” has the meaning given in section 123(8); “unstamped vaping product” means a vaping product which is required to be stamped in accordance with this Part and regulations made under section 45 of TCTA 2018, but is not so stamped; “vape” means a device that vaporises substances for the purpose of inhalation through a mouthpiece; “vaping product” has the meaning given in section 116(1) (but see subsection (2)); “vaping products duty” has the meaning given in section 115(3).
140 Interpretation
In this Part— “activated”, in relation to a duty stamp, means linked to a particular vaping product in accordance with regulations made under section 120 and section 45 of TCTA 2018; “approved stamp holder” means a person approved under section 122 (approved stamp holders); “Commissioners” means the Commissioners for His Majesty’s Revenue and Customs; “duty deferment arrangement” means provision made by or under the customs and excise Acts that permits the payment of excise duty to be deferred; “duty stamp” has the meaning given in section 120(4); “HMRC” means His Majesty’s Revenue and Customs; “medicinal product” has the meaning given in the Human Medicines Regulations 2012 (S.I. 2012/1916); “overseas person” has the meaning given in section 123(8) (United Kingdom representatives); “retail packaging”, in relation to a product, means the packaging in which it is, or is intended to be, presented for sale by retail; “stamp issuer” has the meaning given in section 121(4); “stamped vaping product” means a vaping product which is stamped in accordance with this Part and regulations made under section 45 of TCTA 2018; “tobacco product” has the meaning given in section 1 of TPDA 1979; “UK representative” has the meaning given in section 123(8); “unstamped vaping product” means a vaping product which is required to be stamped in accordance with this Part and regulations made under section 45 of TCTA 2018, but is not so stamped; “vape” means a device that vaporises substances for the purpose of inhalation through a mouthpiece; “vaping product” has the meaning given in section 116(1) (but see subsection (2)); “vaping products duty” has the meaning given in section 115(3).
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